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Manufacture

be transformation, a new and different article must emerge having a distinctive name, character or use, Hindustan Poles Corporation v. Commissioner of Central Excise, (2006) 4 SCC 85: (2006) 4 JT 185: (2006) 3 SCALE 601: (2006) … It is only when the change, or a series of changes, take the commodity to the point where commercially it can no longer be regarded as the original commodity but instead is recognised as a new and

In the manufacture of goods

that process would, in our judgment, fall with in the expression 'in the manufacture of goods, Rajasthan SEB v. Associated Stone Industries, (2000) 6 SCC 141. In the manufacture of goods, the expression 'in the manufacture of … In the manufacture of goods would normally encompass the entire process carried on by the dealer of converting raw materials into finished goods. Where any particular process is so integrally connected with the ultimate production of … that but for that process, manufacture or processing of goods would be commercially inexpedient, goods required in that process would, in our judgment, fall with

Rate

of any passenger, animal or goods, Jagjit Cotton Textile Mills v. Chief Commercial Superintendent, (1998) 5 SCC 126. Rate, merely means the scale or amount … Rate, A contribution levied by some public body for a public purpose, as a poor rate, a highway rate, a sewers … upon, as a general rule, the occupiers of property within a parish or other area. Proportional or relative value; the proportion of which quantity or value is adjusted, Black's Law Dictionary, 7th Edn., p. 1268. The term

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Smallness of profit

of commercial principles and not in the light of total receipts, actual or fictional, Commissioner of Income Tax v. Bipinchandra Maganlal and Co., AIR 1961 SC 1040 (1043): (1961) 2 SCR 493. (ii) The words 'smallness of … used the expression 'smallness of profit' and not 'smallness of assessable income' and there is noth-ing in the context in which the expression 'small-ness of profit' occurs which justifies equation of the expression 'profit' with 'assessable income.'

Turnover

own account or on account of others whether for cash or for deferred payment or for other valuable consideration, Joint Commercial Tax Officer v. Young Men's Association (Regd.), AIR 1970 SC 1212 (1215): (1970) 1 SCC 462: … the consideration for the sale and is includible in the turnover of the manufacturer, McDowell & Company Limited v. Commercial Tax Officer, AIR 1986 SC 649 (659): (1985) 3 SCR 791: (1985) 3 SCC 230. [A.P. General Sales

Commercial Court

Matched in: Term Commercial Court

Prohibition

or in excess of jurisdiction or contrary to the laws of the land, statutory or otherwise, East India Commercial Co. v. Collector of Customs, AIR 1962 SC 1893. Prohibition, is a writ which can be issued not … the ground of the application; this procedure has been directed since the Jud. Act, 1873 [see South-Eastern Ry. Co. v. Railway Commissioners, (1880) 5 QBD 217], but where the prohibition applied for is to a county Court, it

Commercial

Matched in: Term Commercial

Office

the best and most lawful men, and sufficient to their estimation and knowledge. Officia magistratus non debent esse venalia, (The offices of a magistrate ought not to be saleable.) Lord Coke (Co. Litt. 234 a) speaks of … 'a room, set of rooms, or building where the business of a commercial or industrial organization or of a professional person is conducted; the main … Office, an employment, either judicial, municipal (see CORPORATE OFFICE), civil, military, or ecclesiastical. As to obtaining offices by desert only, the repealed 12 Ric. 2, c.

Notice

clearly intimating the parties concerned that the award had been made and signed, certainly starts limitation, Parasramka Commercial Co. v. Union of India, (1969) 2 SCC 694 AIR 1970 SC 1654 (1656). [Arbitration Act (10 of 1940), s.

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